Horiifoodservice Co (TSE:3077) Cyclically Adjusted Revenue per Share: 円986.04 (As of May. 2026)

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TSE:3077 Horiifoodservice Co Ltd TSE:3077
38 GF Score
Price 円901.00
GF Value 円490.20
Valuation Significantly Overvalued
! 2 Warning Signs
View Full Analysis

What is Horiifoodservice Co Cyclically Adjusted Revenue per Share?

Horiifoodservice Co TSE:3077 -0.77% 38 Cyclically Adjusted Revenue per Share is 円986.04 as of May. 2026. GuruFocus rates TSE:3077 with a GF Score™ of 38/100 and a GF Value™ of 円490.20 (Significantly Overvalued). The stock has 2 warning signs investors should review.

E10 is a concept invented by Prof. Robert Shiller, who uses E10 for his Shiller PE Ratio calculation. E10 is the average of the inflation adjusted earnings of a company over the past 10 years. The similar calculation is applied by GuruFocus to calculate the Cyclically Adjusted Revenue per Share and the Cyclically Adjusted PS Ratio. The Cyclically Adjusted Revenue per Share is the average of the inflation adjusted Revenue per Share of a company over the past 10 years.

Horiifoodservice Co's adjusted revenue per share for the three months ended in May. 2026 was 円210.876. Add all the adjusted revenue per share for the past 10 years together and divide the count will get our Cyclically Adjusted Revenue per Share, which is 円986.04 for the trailing ten years ended in May. 2026.

Please click Growth Rate Calculation Example (GuruFocus) to see how GuruFocus calculates Wal-Mart Stores Inc (WMT)'s revenue growth rate. You can apply the same method to get the Cyclically Adjusted Revenue Growth Rate using Cyclically Adjusted Revenue per Share data.

During the past 13 years, the highest 3-Year average Cyclically Adjusted Revenue Growth Rate of Horiifoodservice Co was -2.10% per year. The lowest was -4.90% per year. And the median was -4.30% per year.

As of today (2026-07-29), Horiifoodservice Co's current stock price is 円901.00. Horiifoodservice Co's Cyclically Adjusted Revenue per Share for the quarter that ended in May. 2026 was 円986.04. Horiifoodservice Co's Cyclically Adjusted PS Ratio of today is 0.91.

During the past 13 years, the highest Cyclically Adjusted PS Ratio of Horiifoodservice Co was 0.92. The lowest was 0.22. And the median was 0.42.


Horiifoodservice Co  (TSE:3077) Cyclically Adjusted Revenue per Share Explanation

If a company grows much fast than inflation, Cyclically Adjusted Revenue per Share may underestimate the company's revenue. Cyclically Adjusted PS Ratio can seem to be too high even the actual PS Ratio is low.

For the Cyclically Adjusted PS Ratio, the revenue per share of the past 10 years are inflation-adjusted and averaged. The result is used for P/S calculation. Since it looks at the average over the last 10 years, the Cyclically Adjusted PS Ratio is also called CAPS Ratio.

The Shiller PE Ratio was first used by professor Robert Shiller. He uses E10 for his Shiller PE Ratio calculation. E10 is the average of the inflation adjusted earnings per share of a company over the past 10 years. The similar calculation is applied by GuruFocus to calculate the Cyclically Adjusted PS Ratio. The Cyclically Adjusted Revenue per Share is the average of the inflation adjusted revenue per share of a company over the past 10 years.

Horiifoodservice Co's Cyclically Adjusted PS Ratio of today is calculated as

Cyclically Adjusted PS Ratio=Share Price/Cyclically Adjusted Revenue per Share
=901.00/986.04
=0.91

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

During the past 13 years, the highest Cyclically Adjusted PS Ratio of Horiifoodservice Co was 0.92. The lowest was 0.22. And the median was 0.42.


Be Aware

Cyclically Adjusted PS Ratio works better for cyclical companies. It gives you a better idea on the company's real revenue value.


Horiifoodservice Co Cyclically Adjusted Revenue per Share Related Terms


Horiifoodservice Co Cyclically Adjusted Revenue per Share Historical Data

* Premium members only.

The historical data trend for Horiifoodservice Co's Cyclically Adjusted Revenue per Share can be seen below:

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

Horiifoodservice Co Cyclically Adjusted Revenue per Share Chart

Horiifoodservice Co Annual Data
Trend Mar16 Mar17 Mar18 Mar19 Mar20 Mar21 Mar22 Mar23 Mar24 Mar25
Cyclically Adjusted Revenue per Share
Get a 7-Day Free Trial Premium Member Only Premium Member Only 1,246.67 1,172.11 1,135.92 1,086.33 0.00

Horiifoodservice Co Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Feb26 May26
Cyclically Adjusted Revenue per Share Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 0.00 1,037.00 1,017.35 994.58 986.04

TSE:3077 vs MCD, SBUX, YUM: Cyclically Adjusted Revenue per Share Comparison

For the Restaurants subindustry, Horiifoodservice Co's Cyclically Adjusted PS Ratio, along with its competitors' market caps and Cyclically Adjusted PS Ratio data, can be viewed below:

* Competitive companies are chosen from companies within the same industry, with headquarter located in same country, with closest market capitalization; x-axis shows the market cap, and y-axis shows the term value; the bigger the dot, the larger the market cap. Note that "N/A" values will not show up in the chart.


Horiifoodservice Co Cyclically Adjusted PS Ratio vs Restaurants Industry

For the Restaurants industry and Consumer Cyclical sector, Horiifoodservice Co's Cyclically Adjusted PS Ratio distribution charts can be found below:

* The bar in red indicates where Horiifoodservice Co's Cyclically Adjusted PS Ratio falls into.


TSE:3077
38GF Score
Horiifoodservice Co Ltd TSE:3077
Cyclically Adjusted Revenue per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Horiifoodservice Co Cyclically Adjusted Revenue per Share Calculation

E10 is a concept invented by Prof. Robert Shiller, who uses E10 for his Shiller PE Ratio calculation. E10 is the average of the inflation adjusted earnings of a company over the past 10 years. The similar calculation is applied by GuruFocus to calculate the Cyclically Adjusted Revenue per Share and the Cyclically Adjusted PS Ratio. The Cyclically Adjusted Revenue per Share is the average of the inflation adjusted Revenue per Share of a company over the past 10 years.

What is Cyclically Adjusted Revenue per Share? How do we calculate Cyclically Adjusted Revenue per Share?

Cyclically Adjusted Revenue per Share is the average of the inflation adjusted Revenue per Share of a company over the past 10 years. Let's use an example to explain.

If we want to calculate the Cyclically Adjusted Revenue per Share of Wal-Mart (WMT) for Dec. 31, 2010, we need to have the inflation data and the revenue per share from 2001 through 2010.

We adjusted the 2001 revenue per share data with the total inflation from 2001 through 2010 to the equivalent revenue in 2010. If the total inflation from 2001 to 2010 is 40%, and Wal-Mart's revenue is $1 a share in 2001, then the 2001's equivalent revenue in 2010 is $1.4 a share. If Wal-Mart's revenue is $1 again in 2002, and the total inflation from 2002 through 2010 is 35%, then the equivalent 2002 revenue in 2010 is $1.35. So on and so forth, you get the equivalent revenue per share of past 10 years. Then you add them together and divided the sum by the count to get Cyclically Adjusted Revenue per Share.

Please note that we use the CPI data of the country/region where the company is headquartered. If the CPI data for that country/region is not available, then we will use the CPI data of the United States as default.

For example, Horiifoodservice Co's adjusted Revenue per Share data for the three months ended in May. 2026 was:

Adj_RevenuePerShare= Revenue per Share /CPI of May. 2026 (Change)*Current CPI (May. 2026)
=210.876/113.5000*113.5000
=210.876

Current CPI (May. 2026) = 113.5000.

Horiifoodservice Co Quarterly Data

Revenue per Share CPI Adj_RevenuePerShare
201606 321.637 98.100 372.128
201609 315.600 98.000 365.516
201612 345.238 98.400 398.217
201703 303.727 98.100 351.407
201706 283.501 98.500 326.674
201709 286.662 98.800 329.313
201712 327.312 99.400 373.742
201803 304.501 99.200 348.396
201806 284.338 99.200 325.326
201809 286.764 99.900 325.803
201812 321.129 99.700 365.578
201903 282.399 99.700 321.487
201906 263.988 99.800 300.227
201909 266.042 100.100 301.656
201912 303.604 100.500 342.876
202003 250.708 100.300 283.702
202006 61.166 99.900 69.493
202009 153.253 99.900 174.116
202012 207.575 99.300 237.258
202103 66.090 99.900 75.087
202106 70.427 99.500 80.336
202109 37.195 100.100 42.174
202112 197.238 100.100 223.641
202203 76.219 101.100 85.567
202206 163.374 101.800 182.151
202209 150.619 103.100 165.812
202212 208.051 104.100 226.838
202303 192.910 104.400 209.725
202306 183.731 105.200 198.227
202309 192.786 106.200 206.038
202312 234.983 106.800 249.724
202403 209.690 107.200 222.013
202406 187.038 108.200 196.200
202409 0.000 108.900 0.000
202412 0.000 110.700 0.000
202503 0.000 111.100 0.000
202506 198.037 111.700 201.228
202509 199.566 112.000 202.239
202602 227.408 112.200 230.043
202605 210.876 113.500 210.876

Add all the adjusted revenue per share together and divide 10 will get our Cyclically Adjusted Revenue per Share.

What does a Cyclically Adjusted Revenue per Share of 円986.04 mean?
Horiifoodservice Co (TSE:3077) has a Cyclically Adjusted Revenue per Share of 円986.04 as of May. 2026. Cyclically adjusted revenue per share represents the company's inflation-adjusted revenue per share over a 10-year period. View historical data on Horiifoodservice Co and its competitors.
Is Horiifoodservice Co's Cyclically Adjusted Revenue per Share too high?
Horiifoodservice Co's current Cyclically Adjusted Revenue per Share is 円986.04. Overall, Horiifoodservice Co has a GF Score™ of 38/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Horiifoodservice Co's Cyclically Adjusted Revenue per Share compare to MCD and SBUX?
Horiifoodservice Co's Cyclically Adjusted Revenue per Share of 円986.04 can be compared against companies in the Restaurants industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Cyclically Adjusted Revenue per Share for a Restaurants company?
A good Cyclically Adjusted Revenue per Share depends on the Restaurants industry context. However, Cyclically Adjusted Revenue per Share should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Cyclically Adjusted Revenue per Share mean?
A high Cyclically Adjusted Revenue per Share can signal that a stock is expensive relative to its fundamentals. Cyclically adjusted revenue per share represents the company's inflation-adjusted revenue per share over a 10-year period. View historical data on Horiifoodservice Co and its competitors. Horiifoodservice Co's current Cyclically Adjusted Revenue per Share is 円986.04. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Horiifoodservice Co stock overvalued right now?
Based on GuruFocus' analysis, Horiifoodservice Co (TSE:3077) is currently considered Significantly Overvalued. The stock's GF Value™ is 円490.20, compared to a current price of 円901.00 — trading 83.8% above its estimated fair value. The current Cyclically Adjusted Revenue per Share is 円986.04. Horiifoodservice Co's overall GF Score™ is 38/100 with 2 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Cyclically Adjusted Revenue per Share calculated?
Cyclically Adjusted Revenue per Share is calculated from a company's financial statements. For Horiifoodservice Co (TSE:3077), the current Cyclically Adjusted Revenue per Share is 円986.04 as of May. 2026. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.

Is Horiifoodservice Co (TSE:3077) Overvalued in 2026?

Based on GuruFocus' analysis, Horiifoodservice Co stock appears to be overvalued. The current stock price of 円901.00 is trading 83.8% above its estimated GF Value™ of 円490.20. GuruFocus considers Horiifoodservice Co to be Significantly Overvalued.

Key valuation signals for TSE:3077:

  • Cyclically Adjusted Revenue per Share: 円986.04
  • GF Value™: 円490.20 vs. price of 円901.00 (83.8% above fair value)
  • GF Score™: 38/100 with 2 warning signs

No single metric tells the full story. See the TSE:3077 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Horiifoodservice Co Business Description

Address Miyato-shi, Ibaraki Prefecture, Central Miyako-shi, Miyako-shi, JPN
Horiifoodservice Co Ltd is engaged in operating restaurants and providing store development services. The brands of the company include Hidden house Ninja, garlic trees of thorns, and Japanese dining taste. The company operates in Japan.
38GF Score

Get the complete analysis for TSE:3077

Cyclically Adjusted Revenue per Share is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

円901.00
Price
円490.20
GF Value